The tariff classification of hydraulic hammers from Finland

NY F82480 February 2, 2000 CLA-2-84:RR:NC:MM:106 F82480 CATEGORY: Classification TARIFF NO.: 8430.39.0040; 8479.89.9797 Mr. Steve Penninger Caterpillar Inc. 100 N. E. Adams Street Peoria, IL 61629 RE: The tariff classification of hydraulic hammers from Finland Dear Mr. Penninger: In your letter dated January 31, 2000 you requested a tariff classification ruling. You included descriptive literature with your request. Your request concerned two classes of hydraulic hammer. The first class includes models H45, H50, H63, H70, H90 and H100. These hammers are for use by backhoe loaders and small excavators in concrete and bituminous/asphalt breaking operations. The second class of hammer includes models H115, H120, H130, H140, H160, H180 and H195. These hammers are for use by hydraulic excavators in rock breaking operations and sometimes in tunneling operations. The numbers for each model indicate the tool diameter in millimeters. These hydraulic hammers are discrete machinery in and of themselves and not mere parts of the machinery with which they work. The applicable subheading for the first class of hydraulic hammers, including models H45, H50, H63, H70, H90 and H100, will be 8479.89.9797, Harmonized Tariff Schedule of the United States (HTS), which provides for other machines and mechanical appliances having individual functions, not specified elsewhere in this chapter, other, other, other. The rate of duty will be 2.5 percent ad valorem. The applicable subheading for the second class of hydraulic hammers, including models H115, H120, H130, H140, H160, H180 and H195, will be 8430.39.0040, HTS, which provides for other rock breaking machines. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patrick J. Wholey at 212-637-7036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division